GST APPLICABILITY

If turnover Exceed 20lac, Registration is mandatory

If your turnover exceeds 20 lac and in case of Northeast region 10lac respectively then you have to take registration

In terms of Section 24 read with Section 22, following persons are required to be compulsorily registered under CGST Act:

Every supplier shall be liable to be registered under the CGST Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in    a financial year exceeds Rs. 20 lakh. However, in respect of Special Category States, the aforesaid threshold registration limit has been reduced to Rs. 10 lakhs.